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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2023]

CHAPTER XIV  -  INSPECTION, SEARCH, SEIZURE AND ARREST

Section 68 - Inspection of goods in movement.

68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents an

References:

For e way bill applicable from May 25,2018 for movement of goods within Chandigarh see Notification No. 07/2018 Union Territory Tax dated 18 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within Dadra and Nagar Haveli see Notification No. 08/2018 Union Territory Tax dated 18 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within Daman and Diu see Notification No. 09/2018 Union Territory Tax dated 18 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within union territory of Andaman and Nicobar Islands see Notification No. 10/2018 Union Territory Tax dated 21 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within Lakshadweep see Notification No. 11/2018 Union Territory Tax dated 21 May, 2018
For procedure for interception of conveyances for inspection of goods in movement an detention release for interception of such goods and conveyances see Circular No. 41/15/2018-GST Central Tax dated 13 Apr, 2018
For clarification with respect to e way bill system see Press Release No. 143 Other dated 31 Mar, 2018
For modification of procedure for interception of conveyances for inspection of hoods in movement and detention release and confiscation of such goods and conveyances as clarified see Circular No. 49/23/2018-GST Central Tax dated 21 Jun, 2018
For issues regarding bill to ship fore way bill see Press Release No. 152 Other dated 23 Apr, 2018
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20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)